Currently Non-Collectible Status

If you owe taxes but cannot make a payment, you can request what is referred to as "Currently Not Collectible” status. This is the process where the IRS freezes all collection activity in order to give you time to get back on your feet financially. In Massachusetts, this status is called “Hardship” and is requested on Form M-911.

This status does not fix your tax problem, but it does help greatly by stopping wage levies, bank levies and property seizures.

To obtain “Currently Not Collectible” status, you need to file a financial statement called the “Collection Information Statement” on Form 433-A or Form 433-F for individuals, and Form 433-B for businesses. You may also have to file a Massachusetts Form M-433(I) or (B) if requested.

This statement shows all the money you earn is needed to provide necessary living expenses for your household. This status helps you to stay afloat until you are able to pay the tax or apply for forgiveness under another program.

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